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业绩与真实:“鱼”与“熊掌”之间的艰难徘徊——试论川投集团推行全面预算管理的实践困惑

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摘要 企业在推行全面预算管理的过程中,由于预算体系服务的目标不同,往往存在功能冲突甚至失灵的情形,从而产生了业绩导向与真实导向之间的现实矛盾。本文从权变理论的角度,在明晰区分、定位预算功能的基础上,结合工作实际,就如何完善预算管理体系进行了适度探讨。
作者 朱莉
出处 《现代商业》 2011年第36期65-66,共2页 Modern Business
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